Calcutta HC: In Framing Arbitration Agreement Words Used Must be Certain, Definite  ||  J&K HC: Can’t Evaluate Performance of Employee When on Sanctioned Leave During Covid  ||  Kerala HC: Public Paying Toll Fees Casts Responsibility on NHAI to Ensure Smooth Traffic  ||  Calc. HC: Writ Court Rejecting Claims Over Disputed Issues Doesn’t Bar Arbitration if Clause Exists  ||  Gujarat HC Notifies Revised SOP for Virtual/Hybrid Hearing of Cases  ||  Kerala HC: Mere Assessment of Mental Illness by Referring to Mental Health Board Won’t Serve Purpose  ||  Bom. HC Upholds Validity of 7th proviso inserted in S. 2(b) of Maharashtra Entertainments Duty Act  ||  SC to Suspend Operation of Committee Under UP Shri Bankey Bihari Ji Temple Trust Ordinance, 2025  ||  SC Recalls Direction to Remove Allahabad HC Judge from Criminal Jurisdiction after CJI’s Request  ||  Supreme Court: Enforcement Directorate Cannot Act Like a "Crook"    

Non-payment of service tax by way of advancement of Yoga provided by entities registered under section 12AA of Income-tax Act, 1961- (Ministry of Finance ) (26 Sep 2016)

MANU/DSTX/0060/2016

Service Tax

Whereas, the Central Government is satisfied that in the period commencing on and from the first day of July, 2012 and ending with the 20th day of October, 2015 (hereinafter referred to as the said period) according to a practice that was generally prevalent, there was non- levy of service tax on the services by way of advancement of Yoga provided by entities registered under section 12AA of Income-tax Act, 1961 (43 of 1961) and this service was liable to service tax, in the said period, which was not being paid according to the said practice.

Now, therefore, in exercise of the powers conferred by section 11C of the Central Excise Act, 1944 (1 of 1944), read with section 83 of the Finance Act, 1994 (32 of 1994), the Central Government hereby directs that the service tax payable under section 66B of the Finance Act, 1994, on the service by way of advancement of Yoga provided by entities registered under section 12AA of Income-tax Act, 1961 (43 of 1961) in the said period, but for the said practice, shall not be required to be paid.

Tags : YOGA   ADVANCEMENT   LEVY   NON-PAYMENT  

Share :        

Disclaimer | Copyright 2025 - All Rights Reserved